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For the calculation of social security contributions
Droit Immobilier

For the calculation of social security contributions

📅 Decision of 03 May 1984🔄 Updated on 18 October 2026⚖️ Cour de cassation👁️ 39 views📖 2 min read

For the calculation of social security contributions, all sums paid to workers in return for or on the occasion of work are considered as remuneration, including bonuses and all other monetary benefits, as well as sums received directly through a third party by way of tips. This applies therefore to the overall bonus paid at the end of the year by the co-ownership syndicate to the employee responsible for maintenance work on the common areas, this bonus being granted, if not in return for, at least on the occasion of, work.

Reference decision: cc • No. 82-14.339 • 1984-05-03 • View the decision →

This decision provides important insight into your property law. Here is what it changes for you.

The situation

For the calculation of social security contributions, all sums paid to workers in return for or on the occasion of work are considered as remuneration, including bonuses and all other monetary benefits, as well as sums received directly through a third party by way of tips. This applies therefore to the overall bonus paid at the end of the year by the co-ownership syndicate to the employee responsible for maintenance work on the common areas, this bonus being granted, if not in return for, at least on the occasion of, work.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

  • Strictly comply with the statutory time limits for appeals
  • Keep all your supporting documents (deeds, instruments, correspondence)
  • Anticipate: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.

📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
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Legal information

  • Number: 82-14.339
  • Court: Cour de cassation
  • Decision of: 03 May 1984

Keywords

droit immobilierjurisprudenceimmobilier
Maître Cécile Zakine

About the author

Maître Cécile Zakine — Lawyer at the Alpes-Maritimes Bar, Doctor of Law. Every article in this magazine is based on the analysis of a real court decision, commented and put into perspective by Maître Zakine’s team.

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Disclaimer: The analysis presented on this site is for informational purposes only and does not constitute personalised legal advice. For advice tailored to your situation, contact a qualified lawyer.

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